财务会计英文对照.docx

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1、资产负债表Balance Sheet项目 ITEM货币资金Cash短期投资 Short term investments应收票据 Notes receivable应收股利 Dividend receivable应收利息 Interest receivable应收帐款 Accounts receivable其他应收款 Other receivables预付帐款 Accounts prepaid期货保证金Future guarantee应收补贴款 Allowance receivable应收出口退税 Export drawback receivable存货 Inventories其中：原材料 In

2、cluding:Raw materials产成品（库存商品）Finished goods待摊费用 Prepaid and deferred expenses待处理流动资产净损失 Unsettled G/L on current assets一年内到期的长期债权投资 Long-term debenture investment falling due in a yaear其他流动资产 Other current assets流动资产合计 Total current assets长期投资：Long-term investment：其中:长期股权投资 Including long term equi

3、ty investment长期债权投资 Long term securities investment* 合并价差 Incorporating price difference长期投资合计 Total long-term investment固定资产原价Fixed assets-cost减：累计折旧 Less:Accumulated Dpreciation固定资产净值 Fixed assets-net value减：固定资产减值准备 Less:Impairment of fixed assets固定资产净额 Net value of fixed assets固定资产清理 Disposal of

4、 fixed assets工程物资 Project material在建工程 Construction in Progress待处理固定资产净损失Unsettled G/L on fixed assets固定资产合计 Total tangible assets无形资产 Intangible assets其中:土地使用权 Including and use rights递延资产（长期待摊费用）Deferred assets其中:固定资产修理 Including:Fixed assets repair固定资产改良支出 Improvement expenditure of fixed assets其

5、他长期资产 Other long term assets其中:特准储备物资 Among it:Specially approved reserving materials无形及其他资产合计 Total intangible assets and other assets递延税款借项 Deferred assets debits资产总计Total Assets资产负债表（续表）Balance Sheet项目 ITEM短期借款 Short-term loans应付票款Notes payable应付帐款 Accounts payable预收帐款 Advances from customers应付工资

6、 Accrued payroll应付福利费Welfare payable应付利润（股利）Profits payable应交税金Taxes payable其他应交款 Other payable to government其他应付款Other creditors预提费用 Provision for expenses预计负债 Accrued liabilities一年内到期的长期负债 Long term liabilities due within one year其他流动负债 Other current liabilities流动负债合计 Total current liabilities长期借款

7、 Long-term loans payable应付债券Bonds payable长期应付款 long-term accounts payable专项应付款 Special accounts payable其他长期负债 Other long-term liabilities其中:特准储备资金 Including:Special reserve fund长期负债合计 Total long term liabilities递延税款贷项 Deferred taxation credit负 债合计 Total liabilities* 少数股东权益 Minority interests实收资本（股本）

8、Subscribed Capital国家资本 National capital集体资本 Collective capital法人资本 Legal persons capital其中:国有法人资本 Including:Stdte-owned legal persons capital集体法人资本 Collective legal persons capital个人资本 Personal capital夕卜商资本 Foreign businessmens capital资本公积 Capital surplus盈余公积 surplus reserve其中:法定盈余公积 Including statu

9、tory surplus reserve公益金 public welfare fund补充流动资本 Supplermentary current capital* 未确认的投资损失（以”号填列）Unaffirmed investment loss未分配利润 Retained earnings外币报表折算差额 Converted difference in Foreign Currency Statements所有者权益合计 Total shareholders equity负债及所有者权益总计Total Liabilities & Equity利润表 INCOME STATEMENT项目ITE

10、MS产品销售收入 Sales of products其中：出口产品销售收入 Including： Export sales减：销售折扣与折让 Less： Sales discount and allowances产品销售净额 Net sales of products减：产品销售税金 Less： Sales tax产品销售成本 Cost of sales其中：出口产品销售成本 Including： Cost of export sales产品销售毛利Gross profit on sales减：销售费用Less： Selling expenses管理费用 General and adminis

11、trative expenses财务费用 Financial expenses其中:利息支出（减利息收入）Including： Interest expenses （minusinterest ihcome）汇兑损失（减汇兑收益）Exchange losses（minus exchange gains）产品销售利润Profit on sales加：其他业务利润 Add： profit from other operations营业利润 Operating profit加1：投资收益 Add： Income on investment力n：营业夕卜收入 Add： Non-operating in

12、come减：营业夕卜支出 Less： Non-operating expenses力口：以前年度损益调整 Add： adjustment of loss and gain for previous years利润总额 Total profit减：所得税 Less： Income tax净利润 Net profit现金流量表 Cash Flows StatementPrepared by: Period: Unit:Items1 .Cash Flows from Operating Activities:01)Cash received from sales of goods or render

13、ing of services02)Rental receivedValue added tax on sales received and refunds of value03)added tax paid04)Refund of other taxes and levy other than value added tax07)Other cash received relating to operating activities08)Sub-total of cash inflows09)Cash paid for goods and services10)Cash paid for o

14、perating leasesll)Cash paid to and on behalf of employees12)Value added tax on purchases paid13)Income tax paid14)Taxes paid other than value added tax and income tax17)Other cash paid relating to operating activities18)Sub-total of cash outflows19)Net cash flows from operating activities2 .Cash Flo

15、ws from Investing Activities:20)Cash received from return of investments21)Cash received from distribution of dividends or profits22)Cash received from bond interest incomeNet cash received from disposal of fixed assets,intangible23)assets and other long-term assets26)Other cash received relating to investing activities27)Sub-total of cash inflowsCash paid to acquire fixed assetsjntangible assets28)and other long-term assets29)Cash paid to acquire equity investments30)Cash paid to acquire